fair value accounting for the analysis of the role of banks（公允价值会计准则的分析银行的角色）.docVIP

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fair value accounting for the analysis of the role of banks（公允价值会计准则的分析银行的角色）.doc

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fair value accounting for the analysis of the role of banks（公允价值会计准则的分析银行的角色）

Fair value accounting for the Analysis of the role of banks Abstract: This article is divided into three types of financial instruments, banks, respectively, the fair value measurement of their specific application in the article as a basis, combined with the SEC “on the transferred market value accounting research” to analyze the results reported at fair value accounting for the role of banks. Keywords: financial instruments measured at fair value, failed banks The financial crisis in 2008 triggered a fierce debate about fair value: fair value measurement side insists that only a fair value measurement attribute, and do not constitute a substantial economic impact, while the other that the fair value measurement is the culprit of the crisis , fair value accounting should be eliminated, return to the historical cost measurement method in this case, the U.S. Securities and Exchange Commission (SEC under the U.S. lt;lt;Emergency Economic Stabilization Act of 2008gt;gt; request, submitted a document entitled “transferred market accounting research, “the report this article to the article” Report “, based on detailed analysis of the type of banking and financial instruments measured at fair value of financial instruments in different types of applications, in order to illustrate the fair value of the banks. First, the banking and financial instrument type and application of fair value Different according to holding purposes, the bank’s financial instruments can be broadly divided into three categories: First, investments held to maturity, the second is available for sale financial instruments and the third is through profit or loss of financial instruments, including trading financial instruments and most of the derivative financial instruments. (A) Held to maturity investments Held to maturity investments are subsequently measured at amortized cost, and only for credit losses was likely to confirm the impairment for assets such as loans, tr